Comparative Analysis of Financial Performance of Government Expenditure in Java Island Before and During Covid-19

Amalia Nur Syafitri; Marselina

doi:10.63922/ijebir.v4i04.1976

Amalia Nur Syafitri University of Lampung
Marselina University of Lampung

DOI: https://doi.org/10.63922/ijebir.v4i04.1976

Keywords: Financial Performance, The Employee Expenditure Ratio, The Goods/Services Expenditure Ratio, Capital Expenditure Ratio

Abstract

Covid-19 was detected around the end of 2019 and has had a significant impact on various aspects. In response to the prevailing conditions, the government of Indonesia implemented SKB Menteri Dalam Negeri dan Menteri Keuangan No.119/2813/SJ No.177/KMK.07/2020. The Covid-19 pandemic impacted the financial performance of local governments. Therefore, this research is to analyze the performance of the APBD on three government expenditure items that underwent significant changes due to the implementation of refocusing and budget reallocation policies during the Covid-19 pandemic which is analyzed through the Employee Expenditure Ratio, the Goods/Services Expenditure Ratio, and Capital Expenditure Ratio. This research uses data published by DJPK Kementerian Keuangan. This study uses the Paired Sample t-Test and the results of this study show that there is no difference in the government's financial performance in the employee expenditure ratio in Java Island between before and during the Covid-19 pandemic. Then, there is no difference in the government's financial performance in the ratio of goods/services expenditure on the island of Java between before and during the Covid-19 pandemic. Then, there is a difference in the government's financial performance in the capital expenditure ratio on the island of Java between before and during the Covid-19 pandemic.

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